How does the tax work?
When you sell an apartment, a house or land in Austria, the profit is generally taxable. The rate is 30%. How the profit is calculated depends on when you acquired the property.
New property: 30% of the real profit
For new property, the actual profit is taxed: the sale price minus the purchase costs and certain construction and renovation costs, unless they've already been deducted for tax purposes. New property essentially means real estate acquired on or after April 1, 2002.
Old property: a flat rate instead of a profit calculation
For old property, the purchase costs are set at a flat rate. Through the end of 2026, that works out to effectively 4.2% of the sale price, or 18% for rezoned land. For sales from January 1, 2027, these rise to 6% and 21% (Budget Accompanying Act 2027–2028).
When is the sale tax-free?
Main-residence exemption
Tax-free if the property has been your main residence for at least 2 continuous years since you bought it – or for at least 5 continuous years within the last 10. You give up the main residence with the sale.
Builder's exemption
A building you built yourself and haven't used to earn income in the last 10 years: the profit on the building is tax-free – but not on the land.
Who takes care of paying it?
In practice, the notary or lawyer drafting the purchase contract calculates the tax and pays it directly to the tax office. For you, that usually settles it.
What does this mean for you as a seller?
The tax depends heavily on your personal situation: when you bought, your main residence, your investments. So before selling, find out what you'll keep after taxes – in our first meeting, we'll show you what sale price you can realistically expect.
